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Revenues
12 Months Ended
Jun. 30, 2025
Revenues [Abstract]  
Revenues

Note 3 — Revenues  

 

Revenues are recognized when control of the promised services and deliverables are transferred to the Company’s clients in an amount that reflects the considerations the Company expects to be entitled to and receive in exchange for services and deliverables rendered.

 

The following table presents the Company’s revenues disaggregated by service lines for the fiscal years ended June 30, 2025, 2024 and 2023: 

 

   For the years ended June 30, 
   2023   2024   2025 
   HKD   HKD   HKD   US$ 
Cloud services and data center managed services  $23,587,472   $41,404,258   $14,388,087   $1,832,901 
Telecommunication, consultancy and related services   21,096,677    8,046,176    8,693,007    1,107,403 
Total revenues  $44,684,149   $49,450,434   $23,081,094   $2,940,304 

 

The following table presents the Company’s revenues disaggregated by the timing of revenue recognition for the years ended June 30, 2025, 2024 and 2023:

 

   For the years ended June 30, 
   2023   2024   2025 
   HKD   HKD   HKD   US$ 
Service transferred over time  $44,684,149   $49,450,434   $23,081,094   $2,940,304 

 

The amounts of transaction prices allocated to the remaining performance obligations (unsatisfied or partially unsatisfied) as of June 30 are as follows:

 

   As of June 30, 
   2024   2025 
   HKD   HKD   US$ 
Amounts expected to be recognized as revenue:               
Within one year  $2,086,957   $2,086,957   $266,319 
After one year   3,652,174    1,565,217    199,739 
   $5,739,131   $3,652,174   $466,058 

 

The Company expects to recognize majority of the related revenue as it provides services to its clients, which is expected to occur within four years for a long-term telecommunication maintenance service. The Company elected to utilize the optional exemption to exclude from this disclosure the remaining performance obligations that have original expected duration of one year or less.

The following table shows the amounts of revenue recognized in the current reporting period that was included in contract liabilities at the beginning of the reporting period:

  

   For the years ended June 30, 
   2023   2024   2025 
   HKD   HKD   HKD   US$ 
Revenue recognized that was included in contract liabilities at the beginning of the reporting period:                    
Cloud services and data center managed services  $3,895,168   $1,876,000   $
-
   $
-
 
Telecommunication, consultancy and related services   1,913,043    1,911,587    1,739,130    221,548 
Total revenues  $5,808,211   $3,787,587   $1,739,130   $221,548